BDO Global Employer Services News - April 2021
22 April 2021
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BDO
The BDO Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.
Global Employer Services News brings together individual country updates over recent months. As you will appreciate, the wealth of changes across multiple jurisdictions is significant so to provide easily digestible information we have kept it to the key developments that are likely to affect your business and international assignees.
Content
- Belgium:
- Working from home: Impact on the special tax regime for foreign executives and specialists
- Information gathered from LIMOSA declarations used in the framework of tax fraud prevention by foreign companies
- Cadastral income for properties located outside of Belgium
- Germany: Limited taxation and tax filing requirement
- Mexico: Telecommuting and remote work, omissions of significant tax issues
- United States:
- Impact to individual taxpayers under the American Rescue Plan Act
- Internal Revenue Service extends tax return filing and payment deadlines
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